本科论文摘 要为了全国人民能够摆脱贫困走向富裕，丰富每个人对美好生活的向往。精准扶贫工作在党中央的指示下全面展开，习近平总书记的系列讲话精神中提到 2020 年是我国实现脱贫，全民奔小康关键的一年。但是在 2020 年初突如其来的疫情成为我国在打赢这场脱贫攻坚战的道路上一项新的挑战，我们必须全力奋斗，共克时艰。脱贫攻坚战的重要保障之一是精准扶贫专项资金的使用，这关系到具体的脱贫项目的改造成果，对于扶贫专项资金进行绩效审计需要构建一套合理科学的评价指标体系。本文以案例分析研究精准扶贫专项资金绩效审计体系。首先，本文依托官方公布的相关数据分析了当前山东省农村贫困状况和危房改造工作现状，为下文指标体系的设计提供现实依据。其次，把重点性与全面性、定量和定性、可比性与可操作性相结合，依靠“3E+S”这种评价标准体系，从不同方向和角度对绩效审计评价指标体系进行设计。最后，本文以山东省 2017 年度农村危房改造为例，使用新构建的“3E+S”指标体系进行资金评价。结果是我省农村危房改造效果较好，但在资金使用效率和可持续发展方面仍有待完善。本文会进一步提出精准扶贫专项资金绩效审计和其相关案例的对策建议。关键字：精准扶贫，危房改造，绩效审计本科论文AbstractIn order for the people across the country to get rid of poverty and become rich, and enrich everyone’s longing for a better life. The work of targeted poverty alleviation was comprehensively launched under the direction of the Party Central Committee. General Secretary Xi’s series of speeches mentioned that 2020 is a crucial year for China to achieve poverty alleviation and a well-off society. But the sudden epidemic has become a new challenge for our country on the road to winning this tough battle against poverty. We must work hard to overcome the difficulties. One of the important guarantees for the fight against poverty is the use of special poverty alleviation funds. This is related to the transformation results of specific poverty alleviation projects. For the performance audit of the poverty alleviation funds,...
